A comprehensive accounting and financial reporting guide for use by not-for-profit organizations and their auditors in preparing financial statements in accordance with the generally accepted accounting principles (GAAP).

Richard F. Larkin, CPA (Falls Church, VA), is Director of the Not-for-Profit Industry Services Group of PricewaterhouseCoopers LLP.

Marie DiTommaso, CPA (Woodcliff Lake, NJ), is with the accounting firm of DiTommaso & Ruppel.